BY Daniel Bampoe
A dispute has emerged within the Ghana Cocoa Board (COCOBOD) over the ongoing audit of the institution’s operations between January 2017 and January 2025, with former Chief Executive Joseph Boahen Aidoo strongly objecting to what he describes as restrictive conditions imposed on him to review audit documents linked to his tenure.
The disagreement comes as the current leadership of the COCOBOD intensifies scrutiny over financial management decisions, procurement contracts and liabilities accumulated during the previous administration.
The audit exercise was initiated by the present management of COCOBOD under the leadership of Ransford Anertey Abbey, who assumed office after the change of government in January 2025.
According to official correspondence, auditors engaged to review the institution’s activities compiled a series of observations based on financial records, procurement transactions and operational decisions taken during the eight-year administration that preceded the current management.
The audit findings reportedly formed part of a broader effort to understand the financial state of COCOBOD and to address governance concerns within the strategic cocoa sector.
However, what was meant to be the responsibility of the current management was passed over to the former Chief Executive, Joseph Boahen Aidoo.
Subsequently, Mr Aidoo wrote to the Current Chief Executive requesting for documents to help him in discharging the duty.
In a letter dated October 20, 2025, addressed to the former CEO, Randy Abbey informed Boahen Aidoo that the auditors had made available soft copies of the files and folders used to compile their observations.
The letter indicated that Boahen Aidoo could inspect and review the documents at the COCOBOD headquarters, Cocoa House, in Accra.
He was granted ten working days—from October 21 to November 3, 2025—between 8 a.m. and 5 p.m. daily to read and peruse the materials. The letter further indicated that the documents could not be removed from the premises because they formed part of official records belonging to COCOBOD.
A designated officer, Michael Nyamah, was assigned to assist him in accessing the files during the inspection period.
However, in a strongly worded response dated November 3, 2025, Boahen Aidoo rejected the arrangement, describing it as a restrictive and unfair process that would not allow him to adequately examine the evidence.
He argued that the opportunity offered by COCOBOD was merely for “reading and perusal” of documents rather than a proper examination and analysis of the materials needed to prepare a detailed response to the audit queries.
According to him, the limited timeframe and the requirement to review the documents only within the premises of the institution amounted to a coercive restriction that undermined the principles of fair access to material evidence.
The former CEO explained that in order to respond effectively to the audit findings, he required sufficient time and an appropriate environment to study the documents thoroughly.
He therefore requested copies—either soft or hard—of relevant sections of the auditors’ files, as well as additional documents outside the audit compilation that might be related to the matters under investigation.
Boahen Aidoo indicated that such access would enable him to conduct proper scrutiny and analysis necessary for building a comprehensive response to the issues raised. While making the request, he acknowledged the confidentiality surrounding official corporate records but insisted that fairness demanded that he be allowed unfettered access to the materials.
However, notwithstanding the none-availability of official documents, the former chief executive answered the Audit queries to the best of his recollection and made them available to the COCOBOD.
The unfolding dispute between the former and current COCOBOD leadership highlights the broader struggle over accountability in the cocoa sector, which remains one of the country’s most important economic pillars.
Cocoa exports continue to provide significant foreign exchange earnings and support the livelihoods of millions of farmers across the country.
For now, the former CEO maintains that he is ready to respond fully to the audit findings once he is granted what he considers fair and unrestricted access to the documents.
On the other hand, the current management insists that the inspection arrangement offered complies with institutional procedures governing access to official records.
